


<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
  <head>
    <base href="http://www.nanone.org.cn:80/saw/">
    
    <title>My JSP 'policy.jsp' starting page</title>
    
	<meta http-equiv="pragma" content="no-cache">
	<meta http-equiv="cache-control" content="no-cache">
	<meta http-equiv="expires" content="0">    
	<meta http-equiv="keywords" content="keyword1,keyword2,keyword3">
	<meta http-equiv="description" content="This is my page">
	<!--
	<link rel="stylesheet" type="text/css" href="styles.css">
	-->

  </head>
  
  <body>
    <p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">关于印发《云南省会计师事务所服务收费管理实施办法》和《云南省会计师事务所审计服务收费标准》的通知<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">云价收费<span lang="EN-US">[2012]4</span>号<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">颁布时间：<span lang="EN-US">2012-1-19</span>发文单位：云南省财政厅 云南省物价局<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">各州市发展和改革委员会、财政局，云南省注册会计师协会：<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">根据《国家发展改革委、财政部关于印发〈会计师事务所服务收费管理办法〉的通知》（发改价格<span lang="EN-US">[2010]196</span>号），为规范我省会计师事务所收费行为，维护社会公共利益和当事人的合法权益，促进我省会计师行业的健康发展，我们制定了《云南省会计师事务所服务收费管理实施办法》和《云南省会计师事务所审计服务收费标准》，现印发你们，自<span lang="EN-US">2012</span>年<span lang="EN-US">2</span>月<span lang="EN-US">1</span>日起执行。原《云南省计委关于印发〈云南省会计、资产评估中介机构服务收费管理暂行办法〉的通知》（云计收费<span lang="EN-US">[2003]52</span>号）同时废止。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">附件：<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">1.</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">云南省会计师事务所服务收费管理实施办法<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">2.</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">云南省会计师事务所审计服务收费标准<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">云南省会计师事务所服务收费管理实施办法<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第一条 为规范云南省会计师事务所服务收费行为，保障会计师事务所服务质量，维护社会公共利益和委托人、会计师事务所的合法权益，促进我省会计师行业健康发展，根据《中华人民共和国价格法》、《中华人民共和国注册会计师法》，以及国家发展和改革委员会、财政部印发的《会计师事务所服务收费管理办法》等有关法律法规政策规定，制定本实施办法。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第二条 凡在云南省行政区域内经云南省财政厅批准设立、依法注册登记的会计师事务所（含省外会计师事务所在云南设立的分支机构），依据相关法律法规规定提供审计服务和其他服务，应当按照本实施办法的规定收取服务费。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第三条 会计师事务所服务收费应当遵循公开、公正、公平、自愿有偿、诚实信用和委托人付费的原则。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第四条 会计师事务所服务收费实行政府指导价和市场调节价。会计师事务所提供的审计服务收费实行政府指导价，具体收费项目、基准价及上下浮动幅度由省级财政部门提出意见，报同级价格主管部门制定，实际执行的收费标准可由会计师事务所与委托方根据审计项目的性质、难易程度、特殊要求等，在规定的浮动幅度范围内协商确定；会计师事务所提供的会计咨询、会计服务等其他服务的收费实行市场调节价，收费标准由会计师事务所与委托方协商确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第五条 实行政府指导价的审计服务包括以下范围：<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（一）审查企业会计报表，出具审计报告；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（二）验证企业资本，出具验资报告；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（三）办理企业合并、分立、清算事宜中的审计服务，出具有关报告；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（四）法律、行政法规规定的其他审计服务。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第六条 审计服务可实行计件收费、计时收费或计件收费与计时收费相结合的方式。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（一）实行计件收费的审计服务，以资产总额、营业收入总额、验证资本等反映审计对象规模的指标为计费依据，计费金额在<span lang="EN-US">100</span>万元及以下的按定额计算，计费金额在<span lang="EN-US">100</span>万元以上的按差额定率累进计算。即按相应计费依据划分收费档次，分档计算收费额，各档相加为收费总额。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（二）实行计时收费的审计服务，根据完成审计服务需要的工作人员和工作时间按规定的收费标准收取服务费。工作人员数量和工作时间根据审计服务的性质、风险大小、繁简程度等确定；收费标准根据执业人员专业技能水平和审计服务的工作质量等分档确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第七条 制定审计服务收费标准，应当以审计服务的社会平均成本、法定税金和合理利润为基础，并考虑当地经济发展水平、社会承受能力和注册会计师行业的发展等因素确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">核定审计服务社会平均成本，应以《中国注册会计师执业准则》规定的必要执业程序为依据，并考虑执业责任风险和人员培训费用等因素。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第八条 实行市场调节价的其他服务，由会计师事务所根据服务成本和当地经济发展情况，自主制定不同服务的收费标准范围。具体收费标准由会计师事务所与委托人协商确定。确定收费标准时应考虑以下主要因素：<span lang="EN-US">&nbsp; <o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（一）耗费的工作时间；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（二）业务难易程度；<span lang="EN-US">&nbsp; <o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（三）委托人的承受能力；<span lang="EN-US">&nbsp; <o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（四）会计师事务所可能承担的风险和责任；<span lang="EN-US">&nbsp; <o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（五）会计师事务所的服务水平和社会信誉等。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第九条 在我省设立的会计师事务所（含分支机构）跨省提供服务的，可以执行本实施办法的收费规定，也可以执行承办业务所在地的收费规定，具体由会计师事务所与委托人协商确定；赴境外或港澳台地区提供服务的收费，通过与委托人签订合同的方式协商确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十条 会计师事务所接受委托，应当与委托人签订委托合同<span lang="EN-US">(</span>协议<span lang="EN-US">)</span>，在委托合同（协议）中应载明收费条款。收费条款应包括：收费项目、收费方式、收费金额、付款和结算方式、争议解决方式等内容；采用计时收费的，还应当载明计费的工作人员数量和工作时间等内容。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十一条 会计师事务所与委托人签订合同（协议）后，委托关系终止的，有关费用的退补和赔偿依照合同（协议）的约定办理；没有约定的按照《合同法》等有关规定办理。<span lang="EN-US"> <o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">会计师事务所与委托人之间发生收费纠纷的，会计师事务所应当与委托人协商解决，也可以申请仲裁或者向人民法院提起诉讼。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十二条 审计服务通过招<span lang="EN-US">(</span>投<span lang="EN-US">)</span>标方式取得的，会计师事务所应当在本实施办法规定的基准价及浮动幅度内合理确定投标报价。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十三条 会计师事务所为委托人提供服务，应当严格按照相关法律法规和《中国注册会计师执业准则》，恪守独立、客观、公正的原则，履行必要的执业程序，保证服务质量。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十四条 会计师事务所要严格执行国家和我省有关价格管理的规定，建立健全内部收费管理制度，应当在营业场所显著位置公示服务项目、收费标准、收费依据等内容，收费时应出具合法票据，依法照章纳税，自觉接受价格、财政、税务等部门及社会的监督，注册会计师个人不得私自收费。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十五条<span lang="EN-US">&nbsp;
</span>会计师事务所有下列情形之一的，由政府价格主管部门依照《价格法》和《价格违法行为行政处罚规定》实施行政处罚：<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（一）未按规定公示服务项目、收费标准的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（二）超出政府指导价浮动幅度制定价格的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（三）擅自制定实行政府指导价的审计服务收费标准的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（四）违反规定以佣金、回扣等形式变相降低审计服务收费超出政府指导价浮动下限的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（五）采取分解收费项目、重复收费、扩大收费范围或自立名目等方式乱收费的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（六）不按照规定提供服务而收取费用的；<span lang="EN-US">&nbsp; <o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（七）其他价格违法行为。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十六条 公民、法人和其他组织对会计师事务所的价格违法行为，可以向会计师事务所所在地价格主管部门举报、投诉。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十七条 会计师事务所受委托人要求，前往异地提供审计服务发生的差旅费，由会计师事务所和委托人双方事前协商确定；会计师事务所提供审计服务过程中，向有关单位查证被审计单位会计信息，按规定交纳的费用不属于会计师事务所审计服务收费，其费用可以由委托人直接向有关单位支付，也可以由会计师事务所代收代缴。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十八条 会计师事务所为医院、学校，以及基金会、社团等公益性、非营利性组织提供审计服务，应在基准价基础上给予优惠；为上市公司、证券公司、基金公司、期货公司等提供审计服务，收费可按本实施办法的规定执行，也可由双方协商确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十九条 本实施办法由省级价格主管部门会同省级财政部门负责解释。<span lang="EN-US"> <o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">云南省会计师事务所审计服务收费标准<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="center" style="text-align:center;text-indent:21.1pt;
mso-char-indent-count:2.0">

































































































</p><table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="990" style="width:742.5pt;border-collapse:collapse;mso-yfti-tbllook:1184;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:1.0pt">
  <td width="142" nowrap="" style="width:106.3pt;border:solid windowtext 1.0pt;
  mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">项目<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="66" style="width:49.6pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">计费单位<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="67" style="width:49.9pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">≤<span lang="EN-US">1</span>百万<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1</span><span style="font-family: 宋体;">百万元＜￥≤<span lang="EN-US">5</span>百万元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5</span><span style="font-family: 宋体;">百万元＜￥≤<span lang="EN-US">1</span>千万元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1</span><span style="font-family: 宋体;">千万元＜￥≤<span lang="EN-US">5</span>千万元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5</span><span style="font-family: 宋体;">千万元＜￥≤<span lang="EN-US">1</span>亿元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1</span><span style="font-family: 宋体;">亿元＜￥≤<span lang="EN-US">5</span>亿元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5</span><span style="font-family: 宋体;">亿元＜￥≤<span lang="EN-US">10</span>亿元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">10</span><span style="font-family: 宋体;">亿元＜￥≤<span lang="EN-US">50</span>亿元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" style="width:42.3pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">50</span><span style="font-family: 宋体;">亿元以上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="49" style="width:37.05pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">浮动幅度<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="215" nowrap="" style="width:161.25pt;border:solid windowtext 1.0pt;
  border-left:none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:
  solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
  0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">备注<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:1;height:1.0pt">
  <td width="142" style="width:106.3pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">年度财务报表审计、中期财务报表审计、专项审计<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="66" nowrap="" style="width:49.6pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">户<span lang="EN-US">/</span>次<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="67" nowrap="" style="width:49.9pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2000</span><span style="font-family: 宋体;">元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.7</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.5</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.33</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.23</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.16</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.11</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.08</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="49" style="width:37.05pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">上浮<span lang="EN-US">15%</span>，下浮<span lang="EN-US">30%<o:p></o:p></span></span></p>
  </td>
  <td width="215" style="width:161.25pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">以资产总额和营业收入总额加权计算值为计费依据<span lang="EN-US">,</span>其中资产总额的权重为<span lang="EN-US">60%,</span>收入总额的权重为<span lang="EN-US">40%</span>，采取差额定率累进办法计收服务费。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:2;height:1.0pt">
  <td width="142" style="width:106.3pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">解散、破产企业清算审计、变更验资<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="66" nowrap="" style="width:49.6pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">户<span lang="EN-US">/</span>次<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="67" nowrap="" style="width:49.9pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2000</span><span style="font-family: 宋体;">元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.7</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.5</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.33</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.23</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.16</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.11</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.08</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="49" style="width:37.05pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">同上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="215" style="width:161.25pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">以资产总额为计费依据，采取差额定率累进办法计收服务费。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:3;height:1.0pt">
  <td width="142" nowrap="" style="width:106.3pt;border:solid windowtext 1.0pt;
  border-top:none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:
  solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
  0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">企业合并、分立审计<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="66" nowrap="" style="width:49.6pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">户<span lang="EN-US">/</span>次<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="67" nowrap="" style="width:49.9pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2700</span><span style="font-family: 宋体;">元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1.35</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.7</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.45</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.3</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.22</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.15</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.1</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="49" style="width:37.05pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">同上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="215" style="width:161.25pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">同上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:4;height:1.0pt">
  <td width="142" nowrap="" style="width:106.3pt;border:solid windowtext 1.0pt;
  border-top:none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:
  solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
  0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">设立验资<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="66" nowrap="" style="width:49.6pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">户<span lang="EN-US">/</span>次<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="67" nowrap="" style="width:49.9pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1000</span><span style="font-family: 宋体;">元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.65</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.4</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.3</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.2</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.14</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.1</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.07</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.04</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="49" style="width:37.05pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">同上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="215" style="width:161.25pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">以验证资本为计费依据，采取差额定率累进办法计收服务费。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:5;height:1.0pt">
  <td width="142" style="width:106.3pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">基本建设项目工程竣工财务决算审核<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="66" nowrap="" style="width:49.6pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">项<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="67" nowrap="" style="width:49.9pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">3000</span><span style="font-family: 宋体;">元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5.7</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5.32</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2.62</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2.58</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1.31</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1.22</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.63</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.59</span><span style="font-family: 宋体;">‰<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="49" style="width:37.05pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">同上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="215" style="width:161.25pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">以投资总额为计费依据，采取差额定率累进办法计收服务费。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:6;mso-yfti-lastrow:yes;height:1.0pt">
  <td width="142" nowrap="" style="width:106.3pt;border:solid windowtext 1.0pt;
  border-top:none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:
  solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
  0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">经济案件审计<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="66" nowrap="" style="width:49.6pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">件<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="67" nowrap="" style="width:49.9pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">以涉案金额的<span lang="EN-US">5%</span>为基准收费标准<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="56" nowrap="" style="width:42.3pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="49" style="width:37.05pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">同上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="215" nowrap="" style="width:161.25pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">　<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
</tbody></table></p>
  </body>
</html>
